Results 51 to 60 of about 2,606 (263)

Investment neutrality in resource rent taxation – revealed preferences of Norwegian oil & gas companies

open access: yesCogent Business & Management
This study revisits the academic disagreement on the impact of resource rent tax design on oil and gas companies. The disagreement relates to whether the petroleum special tax on the Norwegian Continental Shelf leads to under- or over-investments ...
Julide Ceren Ahi   +4 more
doaj   +1 more source

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

open access: yesAgribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole   +6 more
wiley   +1 more source

Establishment of Special Economic Zones after the Moratorium: Motives, Trends, Patterns [PDF]

open access: yesФинансовый журнал
Improvement of the investment climate is one of the main priorities of the Russian tax policy, in which special economic zones (SEZ’s) play a significant role. The pace of their creation has increased significantly in recent years.
Vladimir V. Gromov
doaj   +1 more source

Business splitting: compliance with the principle of tax certainty in law enforcement practice

open access: yesПравоприменение, 2020
The subject. The problems of business splitting, when several new business entities are created on the basis of an existing organization in order to maintain a preferential special tax regime, are considered in the article.The aim of this paper is to ...
Karina A. Ponomareva
doaj   +1 more source

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

IMPUTED INCOME AS A SPECIAL TAX REGIME AND ITS PRACTICAL APPLICATION BY ENTREPRENEURS OF THE ULYANOVSK REGION

open access: yesВестник университета, 2019
In the article, the role, purpose and place of the taxation system in the form of unified tax on imputed income for certain types of activities as a special tax regime.
O. Gavrilina, M. Surkova
doaj  

Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America

open access: yesAgribusiness, EarlyView.
ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley   +1 more source

Automated generative process synthesis via transformer‐based dual‐loop simulation and optimization

open access: yesAIChE Journal, EarlyView.
Abstract This study presents a novel framework for automated generative process synthesis, addressing the complexity of simultaneously optimizing discrete topologies and continuous operating variables. To overcome conventional superstructure limitations, we propose a dual‐loop architecture integrating generative transformers with rigorous process ...
Yeong Woo Son   +4 more
wiley   +1 more source

IMPUTED INCOME AS A SPECIAL TAX REGIME AND ITS PRACTICAL APPLICATION BY ENTREPRENEURS OF THE ULYANOVSK REGION

open access: yesВестник университета, 2016
In the article, the role, purpose and place of the taxation system in the form of unified tax on imputed income for certain types of activities as a special tax regime.
O. Gavrilina, M. Surkova
doaj  

TAX PROFILES OF THE DIGITAL ECONOMY

open access: yesCivitas et Lex, 2019
Computer science and technological developments of the last decades has impacted considerably on the forms and methods of production and circulation of wealth, encouraging the spread of new activities completely dematerialized within a social and ...
Salvatore Antonello Parente
doaj   +1 more source

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